Control (Identification) Marks (CIM)

Resolution of the Ministry of Taxes and Duties of the Republic of Belarus No. 17 dated 03.05.2021 “On the implementation of Decree of the President of the Republic of Belarus dated June 10, 2011 No. 243″, Appendix 2, defines the mandatory data on control (identification) marks to be submitted by the businesses to the goods marking system, SIS “Electronic Mark”, within the term specified by the Regulation on the State Information System for Marking Goods With Unified Control Marks or Identification Means, Article 3. The above mandatory data includes:

• Data on lost, stolen, discarded, eliminated, damaged control (identification) marks:
  
  •  every quarter, not later than the 20^th day of the month following the reported period;
  •  on a quarterly basis, not later than the 1^st day of the second month following the reported period – for individual entrepreneurs who are single tax payers*.

  *Including individual entrepreneurs who are personal income tax payers and single tax payers at the same time

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• Data on control (identification) marks to be transferred to legal successors of a legal entity subject to reorganisation, and about such legal successors:
  
  •  within 5 business days after state registration of such alteration;
  •  after the record in the Unified State Register of Legal Entities and Individual Entrepreneurs, where a legal entity is reorganised through merger.

To submit data as provided for above, complete a form in Electronic Mark system personal account.